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Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… take corrective action. Appendix B includes our comment on the District’s response to the report. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Cobleskill – Budgeting (2023M-138)
… increased to levels between 100 and 179 percent of the 2023 appropriations. The Town’s preliminary budgets for the … estimates based on available current data and historical trends. Include fund balance estimates in the Town’s annual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Rockland County – Budget Review (B23-6-8)
… the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the … fiscal year are reasonable. Background The County, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Homer – Non-Payroll Disbursements (2023M-63)
… the duties or implement compensating controls relating to non-payroll disbursements. As a result, checks and … Clerk (Clerk) were not established. Establish procedures to detect and prevent duplicate payments from occurring. … reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Brocton Central School District – Financial Management (2023M-44)
… corrective action . Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Brighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September … Holley is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is … total approximately $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of Hempstead – Budgeting (2021M-169)
… levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit … for the six major funds reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board … the year and make necessary budget amendments prior to a budget line becoming over expended. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Otselic – Selected Financial Operations (2012M-220)
… all disbursements are for approved Town purposes and based on a supported and approved claim that has been properly …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Pharsalia – Board Oversight (2018M-59)
… 2021, he was sentenced to serve one to three years in a State prison. Key Recommendations Disburse Town money only … Perform a thorough annual audit of the financial records, reports and supporting documentation. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Yorkshire – Financial Management (2021M-109)
… levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not … levels of fund balance or properly plan for equipment replacement. The Board: Consistently overestimated … levels of fund balance and properly planned for equipment replacement …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Saratoga County Probation Department – Restitution Payments (S9-20-12)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Franklin County Probation Department – Restitution Payments (S9-20-13)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of Boylston – Financial Condition (2021M-69)
… effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial condition. As a result, it levied more taxes than … $386,162, or 84 percent of actual expenditures. Diminished financial transparency by annually appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Mineola Union Free School District – Financial Condition Management (2021M-44)
… adjust ensuing years’ budgets based on prior years’ actual results. Therefore, general fund appropriations were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mJohnstown Public Library – Cash Receipts (2014M-304)
… which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley … Cash collections are stored in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance Committee does not review or audit monthly cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304